Komori
Earnings presentation4053Sun* Inc.Information and Communications, Services and Others

Financial Results Presentation for the Second Quarter of the Fiscal Year Ending December 2026

In the first half of the fiscal year ending December 2026, revenue and operating profit significantly exceeded the year-earlier period, driven by increased orders and the consolidation effects of M&A. Progress against the full-year operating profit forecast reached 68.4%, ahead of the initial plan.

Worth reading
67In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
589
Millions of yen (year-on-year change in operating profit)
Wording
Definitive
How definitive the wording is.

Contents of this document

Earnings presentationSecond quarter of the fiscal year ending December 20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥8,881 million+25.8%
Operating profit¥1,004 million+141.8%
Ordinary income¥1,189 million+163.1%
Net income¥792 million+128.0%
Selling, general and administrative expenses¥3,419 million
Gross Profit Margin
Rate49.8
Year-on-year change (points)4.4
Operating profit margin
Rate11.3
Year-on-year change (points)5.4
Results for the three months of the current quarterRevenue was ¥4.47 billion, up 27.1% year on year. Year-on-year growth by service line was C&E +30.8%, TPF +0.1%, and INC +36.5%.
Full-year earnings forecast
Net Sales
¥18,201 million
Gross profit
¥9,113 million
EBITDA
¥1,849 million
Operating profit
¥1,469 million
Ordinary income
¥1,655 million
Net income
¥1,144 million
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales48.8
Cost of sales49
Gross profit48.6
Selling, general and administrative expenses44.7
Operating profit68.4
EBITDA63.2
Ordinary income71.8
Net income69.3
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Revenue and profit at each stage are progressing above the levels forecast at the beginning of the fiscal year.
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Gross profitRevenue increase +¥1,823 million, labor cost increase -¥403 million, outsourcing cost increase -¥70 million, increase in other cost of sales -¥68 million, foreign exchange impact -¥60 million
Operating profitRevenue increase +¥1,823 million, increase in cost of sales -¥543 million, increase in personnel expenses -¥329 million, increase in other SG&A expenses -¥257 million, foreign exchange impact -¥103 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Average exchange rate during the period (per 1 Vietnamese dong)¥0.00590
New initiatives
  • Launch of 『Regen*』, an AI-driven development solution
  • Launch of 『DesignSync.AI』, which automatically generates a design system from an existing website
  • Recruitment of companies to participate in the paid PoC program for 『CI-OS』, an operating system for new business development
  • Development, operation and provision of 『PG CLASS』 using the fan club system 『ALLLY』
Key KPIsA metric the company considers important as a management benchmark.
  • Unique customer count187 companies
  • Average monthly revenue per customer (ARPU)¥803 10,000
  • Track record of supporting AI-driven development17 companies
  • C&E revenue mix from companies using AI-driven development39 %
  • Utilization rateAbove the level in the year-earlier quarter
    Year on year against the same period last yearImproved
Unit price and quantity metricsThese figures show sales broken down by price and volume.
187 unique customers and average monthly revenue per customer (ARPU) of ¥8.03 million. The average was ¥8.76 million for enterprise customers and ¥3.83 million for SMB customers.
Segment results
Creative & Engineering
Year-on-year change in revenue30.8
Talent Platform
Year-on-year change in revenue0.1
Incubation
Year-on-year change in revenue36.5
Financial targets
Equity ratio: 61.3% (actual at 30 June 2026). Financial target: Not disclosed.
Number of employees
Number of Employees2,060 people
Reference dateEnd of March 2026
Changes during the period and hiring planHiring progressed well. Recruitment and employee development are continuing.
Contents of this document
ItemDetails
Document typeEarnings presentation
Fiscal Period CoveredSecond quarter of the fiscal year ending December 2026
Net Sales¥8,881 million (YoY +25.8%)
Operating profit¥1,004 million (YoY +141.8%)
Ordinary income¥1,189 million (YoY +163.1%)
Net income¥792 million (YoY +128.0%)
Gross Profit MarginRate 49.8 / Year-on-year change (points) 4.4
Operating profit marginRate 11.3 / Year-on-year change (points) 5.4
Selling, general and administrative expenses¥3,419 million
Results for the three months of the current quarterRevenue was ¥4.47 billion, up 27.1% year on year. Year-on-year growth by service line was C&E +30.8%, TPF +0.1%, and INC +36.5%.
Full-year earnings forecastNet Sales ¥18,201 million / Gross profit ¥9,113 million / EBITDA ¥1,849 million / Operating profit ¥1,469 million / Ordinary income ¥1,655 million / Net income ¥1,144 million
Progress against full-year forecastNet Sales 48.8 / Cost of sales 49 / Gross profit 48.6 / Selling, general and administrative expenses 44.7 / Operating profit 68.4 / EBITDA 63.2 / Ordinary income 71.8 / Net income 69.3
Self-assessment against the planRevenue and profit at each stage are progressing above the levels forecast at the beginning of the fiscal year.
Segment resultsCreative & Engineering Year-on-year change in revenue 30.8 / Talent Platform Year-on-year change in revenue 0.1 / Incubation Year-on-year change in revenue 36.5
Breakdown of Factors Affecting the ChangeGross profit Revenue increase +¥1,823 million, labor cost increase -¥403 million, outsourcing cost increase -¥70 million, increase in other cost of sales -¥68 million, foreign exchange impact -¥60 million / Operating profit Revenue increase +¥1,823 million, increase in cost of sales -¥543 million, increase in personnel expenses -¥329 million, increase in other SG&A expenses -¥257 million, foreign exchange impact -¥103 million
Key KPIsIndicator name Unique customer count / Value 187 companies / Year on year against the same period last year Not disclosed, Indicator name Average monthly revenue per customer (ARPU) / Value ¥803 10,000 / Year on year against the same period last year Not disclosed, Indicator name Track record of supporting AI-driven development / Value 17 companies / Year on year against the same period last year Not disclosed, Indicator name C&E revenue mix from companies using AI-driven development / Value 39 % / Year on year against the same period last year Not disclosed, Indicator name Utilization rate / Value Above the level in the year-earlier quarter / Year on year against the same period last year Improved
Unit price and quantity metrics187 unique customers and average monthly revenue per customer (ARPU) of ¥8.03 million. The average was ¥8.76 million for enterprise customers and ¥3.83 million for SMB customers.
Number of employeesNumber of Employees 2,060 people / Reference date End of March 2026 / Changes during the period and hiring plan Hiring progressed well. Recruitment and employee development are continuing.
Assumptions Underlying the Business OutlookAverage exchange rate during the period (per 1 Vietnamese dong) ¥0.00590
Financial targetsEquity ratio: 61.3% (actual at 30 June 2026). Financial target: Not disclosed.
New initiativesLaunch of 『Regen*』, an AI-driven development solution, Launch of 『DesignSync.AI』, which automatically generates a design system from an existing website, Recruitment of companies to participate in the paid PoC program for 『CI-OS』, an operating system for new business development, Development, operation and provision of 『PG CLASS』 using the fan club system 『ALLLY』
Items this document does not state (10)
Number of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The main reasons were increased orders resulting from strong sales activity in Creative & Engineering, the consolidation effects of MIXENSE and グローバルギア, and a recovery in the gross profit margin following the completion of unprofitable projects.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results Presentation for the Second Quarter of the Fiscal Year Ending December 2026 | Sun* Inc. (4053) timely disclosure | Komori